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| Variable | OPD {Naira (US$)} | IPD {Naira (US$)} |
| Drugs | 286.55 (1.86) | 368.20 (2.39) |
| Medical Supplies | 392.85 (2.55) | 1095.36 (7.11) |
| Lab. And Diagnostic tests | 215.68 (1.4) | 50.83 (0.33) |
| Health Personnel | 3745.97 (24.31) | 5663.03 (36.75) |
| Utilities | 46.21 (0.30) | 221.85 (1.44) |
| Total cost per case | 4687.26 (30.42) | 7398.46 (48.02) |
